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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Preferred Equity: Key Tax Considerations

This Legal Update concludes our three-part series on preferred equity in private capital markets, exploring key tax considerations for preferred equity investments. For background on preferred equity’s core features, structural implementation, and use cases...

United States Tax

MB

Mayer Brown

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

New Indiana Tax Amnesty Program

On March 5, Indiana Gov. Mike Braun signed Senate Bill 243, updating provisions of a new Indiana Tax Amnesty Program...

United States Tax

TS

Taft Stettinius & Hollister

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

D

Dechert

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

AO

A&O Shearman

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

United States Employment

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

United States Technology

CG

Cahill Gordon & Reindel LLP

Debt's Grip: What Consumer Bankruptcy Reveals About Financial Risk In America (Podcast)

United States Insolvency

BS

Ballard Spahr LLP

Congress Proposes Major Overhaul Of WARN: What Employers Need To Know About The Fair Warning Act

United States Employment

PR

Proskauer Rose LLP

March 2026: Federal Deadlines That Will Reshape The AI Regulatory Landscape

United States Technology

BB

Baker Botts LLP

Littler Lounge: Just Cause For A Chat About Corrective Actions (Podcast)

United States Employment

LM

Littler Mendelson

What Every Multinational Should Know About…Managing The Aftermath Of The Supreme Court's IEEPA Tariff Decision (Part I)

United States International

FL

Foley & Lardner

One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act ("OBBBA") into law. Several provision in the OBBA have tax implications for private fund sponsors and their investors.

United States Tax

MB

Mayer Brown

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

In Chief Counsel Advice AM 2025-002 (dated Sept. 8, 2025; released Sept. 19, 2025) (Memorandum), the IRS analyzed how U.S. income tax treaties apply to the branch profits tax...

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

On April 22, 2025, the Judicial Committee of the U.K. Privy Council released a pivotal decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Insights – September 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to launch the monthly newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

United States Tax

RP

Ruchelman PLLC

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

On Jan. 13, 2025, Michigan Gov. Gretchen Whitmer (D-MI) signed several bills into law to stimulate economic growth, boost research and development...

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

On July 4, 2025, President Trump signed into law H.R. 1, commonly known as the One Big Beautiful Bill Act (the "OBBBA").

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA), which both extends many soon-to-expire provisions of the Tax Cuts and Jobs Act of 2017...

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

As the Republican's self-imposed July 4th deadline for the One Big Beautiful Bill Act ("OBBBA") nears, attention is focused on the Senate Parliamentarian, who is determining which provisions procedurally...

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

Earlier this month, we published a briefing summarising the 'retaliatory' tax measures in the 'One Big Beautiful Bill Act' Bill (the "Bill"), which target certain overseas taxpayers...

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

As part of ongoing budget negotiations, the Senate Finance Committee has released its version of a 2025 tax bill in response to H.R. 1 – The One Big Beautiful Bill Act, which passed the House of Representatives...

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

United States Tax

SM

Sheppard, Mullin, Richter & Hampton LLP

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

United States Tax

RP

Ruchelman PLLC

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Latest Videos

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

RG

Ropes & Gray LLP

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